This legislation aims to enhance transparency and accountability regarding federal spending on disaster-related assistance by requiring a comprehensive annual report. It mandates the Director of the Office of Management and Budget (OMB) to submit this report to Congress concurrently with the President's annual budget submission, starting with fiscal year 2027. The report will encompass all Federal obligations related to disaster response, recovery, and mitigation efforts , as well as associated administrative costs. It specifically lists over twenty federal agencies and programs, including the Department of Agriculture, Department of Homeland Security (FEMA), Department of Housing and Urban Development, and the Small Business Administration, whose disaster-related expenditures must be included. Key details required in the report include the overall amount of disaster-related obligations, breakdowns by agency and account, spending attributed to specific disasters and disaster types, and distinctions between response, recovery, and mitigation spending. Furthermore, the report must differentiate between spending in the form of loans and grants, providing a granular view of financial aid mechanisms. A crucial provision ensures that the annual report will be made publicly available on the OMB website. This online version must be searchable, sortable, and downloadable, thereby offering accessible data to Congress, researchers, and the public to better understand and evaluate the Federal Government's extensive involvement in disaster assistance.